Taxpayer made to suffer due to a supplier’s error in GSTIN reporting
The Hon’ble Madhya Pradesh High Court in Agrawal and Brothers v. Union of India, while allowing the claim, held that the taxpayer paid tax but his supplier inadvertently deposited the amount of GST in the wrong GSTIN. The Court further noted that it is a settled law that no one can’t be made to suffer for the fault of another.